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New Jersey Free Printable New Jersey Estimated Summary Tax Return, Form A-5052 for 2024 New Jersey Estimated Summary Tax Return

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Estimated Summary Tax Return
New Jersey Estimated Summary Tax Return, Form A-5052

A-5052-TC State of New Jersey Estimated Summary Tax Return 4-22 (Important: See instructions before completing this form) Period Beginning Ending Proposed date of legal dissolution, withdrawal, merger, etc. Federal Employer I.D. Number N.J. Corporation Number Corporation Name State and Date of Incorporation Date authorized to do business in New Jersey Date first began business in New Jersey Mailing Address City Date first acquired real property in New Jersey State ZIP Code Nature of business Summary of New Jersey State Taxes (Submit separate checks for each tax) 1. Amount of Estimated Liability for Corporation Business Tax........................................................... $ (Complete Schedule I) 2. Amount of Estimated Liability for Sales and/or Use Taxes.............................................................. $ (Complete Schedule II) 3. Amount of Estimated Liability for Gross Income Tax (W/H)............................................................. $ (Complete Schedule III) 4. Amount of Estimated Liability for All Other Taxes............................................................................ $ (Complete Schedule IV) 5. Total Amount of Estimated Liability for All Taxes............................................................................. $ Signature and Affirmation of an Officer of the Corporation I declare and affirm, under the penalties provided by law, that this return (including any accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is a true ESTIMATE of tax liability under Title 54 of the revised Statutes. (Date) (Signature of Duly Authorized Officer of Taxpayer) (Date) (Signature of Individual Preparing Return) (Address) (Preparer’s ID Number) (Name of Tax Preparer’s Employer) (Address) (Employer’s ID Number) (Title) A-5052-TC 4-22 Schedule I Computation of Estimated Corporation Business Tax 1. (a) Adjusted Entire Net Income................................................................................................................. $ (b) Business Allocation Factor (if less than 100% allocated to New Jersey)............................................ % (c) Tax Base – Non-allocating taxpayers, enter amount from line 1(a). Allocating taxpayers, multiply line 1(a) by line 1(b) and enter the result............................................................................... $ (d) Estimated Corporation Business Tax – Multiply line 1(c) by .09 or, if applicable, by .075 or .065. (See instruction 5(a)). See instruction 5(b) for minimum tax requirements. New Jersey S corporations must follow the instructions in 5(d) to calculate the appropriate estimated Corporation Business Tax liability to be reported on this line.............................................................. $ (e) Alternative Minimum Assessment for C corporations. (See instruction 5(c) and the Check here and enter zero if AMA is paid by Key Corporation.................. $ CBT-100 instructions). (f) Total Estimated Corporation Business Tax Liability: Enter greater of 1(d) or 1(e) Also enter on page 1, line 1................................................................................................................. $ Schedule II Computation of Estimated New Jersey Sales and Use Tax Enter tax paid over the last four reporting (quarterly) periods: Period Ending Amount Paid ........................................................................................ $ ........................................................................................ $ ........................................................................................ $ ........................................................................................ $ Enter Estimated Tax for current or subsequent period (as applicable). Also enter on page 1, line 2..$ (Attach rider for method of computation of estimated tax, if applicable) Schedule III Computation of Estimated New Jersey Gross Income Tax Employer Withholdings Enter tax paid over the last reporting periods: Period Ending Amount Paid ........................................................................................ $ ........................................................................................ $ ........................................................................................ $ ........................................................................................ $ Enter Estimated Tax for current or subsequent period (as applicable). Also enter on page 1, line 3..$ (Attach rider for method of computation of estimated tax, if applicable) Schedule IV Computation of All Other New Jersey Taxes and Fees Name of Tax/Fee Professional Corporation Fee ............................................................................................................. $ Other Taxes/Fees (UI/DI, etc.)............................................................................................................. $ Total Estimated Fees and Other Taxes. Also enter on page 1, line 4................................................. $ (Attach rider for method of computation of estimated tax, if applicable) Amount Due A-5052-TC 4-22 Instructions for Completing Form A-5052 1. This form must be filed with the Application for Tax Clearance Certificate (Form A-5088-TC) whenever the taxpayer is unable to file a tax return for the final tax period. This form is not required if the application is submitted with an Assumption of Tax Liability for all taxes due. (See Form A-5033-TC, Step 1). An estimated Corporation Business Tax (CBT) liability is not required if the taxpayer is included as a member on a combined CBT return. 2. This form must be completed before a Tax Clearance Certificate may be issued. It is to be completed on an estimated basis, for the current period from the close of the last accounting period for which a return is required to be filed with the Division to the proposed date of dissolution, merger, withdrawal, etc. 3. There must be annexed to the Estimated Summary Tax Return an affidavit of a corporate officer covering the following items: (a) Computation of taxpayer’s actual entire net income from the close of its last accounting period for which a return is required to be filed with the Division to the latest practicable date. (b) Explanation of taxpayer’s method of computing estimated entire net income between such latest practicable date and the proposed date of filing such Certificate with the Division of Revenue, Business Liquidations. (c) A statement indicating whether taxpayer has realized or anticipates a gain on the sale, transfer, exchange, or conversion of any capital or other assets, other than normal sales of inventories, for the period covered by this return. The actual or estimated amount of such gains and the extent to which such gains have been included by the taxpayer in estimating its net income for the period covered by this return must be indicated. 4. Upon receipt of this form and the Application for Tax Clearance Certificate, the taxpayer will be advised of any additional data required and of the amount of any additional payment that must be submitted before the Tax Clearance Certificate can be issued. Upon completion of our audit, after receipt of final return, any tax found to have been overpaid will be refunded. 5. Computation of Estimated Corporation Business Tax (a) The tax rate is 9.0% (.09) on adjusted entire net income or such portion thereof as may be allocable to New Jersey. For taxpayers with entire net income of $100,000 or less, the tax rate is 7.5% (.075). For accounting periods beginning on or after January 1, 2002, if entire net income is $50,000 or less, the tax rate is 6.5% (.065). (b) Minimum Tax: (1) For the tax periods beginning on or after January 1, 2002, the minimum tax is $500, provided however that for a taxpayer that is a member of an affiliated or controlled group (as per section 1504 or 1563 of the Internal Revenue Code of 1986) that has a total payroll of $5,000,000 or more for the return period, the minimum tax shall be $2,000. Tax periods of less than 12 months are subject to the higher minimum tax if the prorated total payroll exceeds $416,667 per month. The minimum tax cannot be prorated. (2) For the tax periods beginning on or after January 1, 2006, the minimum tax is based on New Jersey Gross Receipts as follows (except for corporations that are members of affiliated groups with total payroll of $5,000,000 or more, whose minimum tax is $2,000 annually – see 5(b)(1) above). New Jersey Gross Receipts Less than $100,000 Minimum Tax for period begin: CBT-100S CBT-100/BFC-1 On or after 01/1/2012 $500 $375 $100,000 or more but less than $250,000 $750 $562 $250,000 or more but less than $500,000 $1,000 $750 $500,000 or more but less than $1,000,000 $1,500 $1,125 $1,000,000 or more $2,000 $1,500 (c) If the taxpayer is subject to the Alternative Minimum Assessment, see the instructions included in the Corporation Business Tax return (CBT-100) to compute the AMA. CBT return and instructions are available on the Division’s website at www.nj.gov/treasury/taxation/. The maximum AMA for a taxpayer is $5,000,000 for a privilege period. The AMA threshold limit is $20,000,000 for an affiliated group of five or more members. (d) Tax Rates for New Jersey S Corporations: (1) For a taxpayer that has entire net income in excess of $100,000 for the privilege periods ending on or after July 1, 2001, but on or before June 30, 2006, the tax rate shall be 1.33% and for the privilege periods ending on or after July 1, 2006, but on or before June 30, 2007, the tax rate shall be 0.67%; and (2) For a taxpayer that has entire net income of $100,000 or less for the privilege periods ending on or after July 1, 2001, there shall be no rate of tax imposed. However, minimum tax shall apply. See 5(b) above. (3) The tax rate is 9% (.09) of entire net income that is subject to federal income taxation or such portion thereof as may be allocable to New Jersey. For a taxpayer that has entire income of $100,000 or less, the tax rate is 7.5% (.075) and if the entire income is $50,000 or less, the tax rate is 6.5% (.065). (4) The tax rate on the net pro rata share of the S corporation income allocated to New Jersey for the nonconsenting shareholders is 10.75%. 6. Signature Taxpayers who fail to sign the return shall have their applications rejected and returned causing delay in issuing tax clearance certificates and eventual dissolution, withdrawal or merger proceedings. Tax preparers who fail to sign the return or provide their assigned tax identification number will be liable for $25.00 penalty for each such failure.
Extracted from PDF file 2023-new-jersey-form-a-5052-tc.pdf, last modified April 2022

More about the New Jersey Form A-5052-TC Corporate Income Tax Estimated TY 2023

We last updated the Estimated Summary Tax Return in February 2024, so this is the latest version of Form A-5052-TC, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form A-5052-TC directly from TaxFormFinder. You can print other New Jersey tax forms here.


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Other New Jersey Corporate Income Tax Forms:

TaxFormFinder has an additional 95 New Jersey income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form CBT-160-A Underpayment of Estimated NJ Corporation Business Tax For Taxpayers with Gross Receipts less than $50,000,000
Form CBT-200-T Corporation Business Tax Tentative Return and Application
Form DCC-1 Document Control Center Request Form
Form NJ-1041 Fiduciary Return Form
Form A-3128 Claim for Refund of Estimated Gross Income Tax Payment.

Download all NJ tax forms View all 96 New Jersey Income Tax Forms


Form Sources:

New Jersey usually releases forms for the current tax year between January and April. We last updated New Jersey Form A-5052-TC from the Division of Revenue in February 2024.

Show Sources >

Form A-5052-TC is a New Jersey Corporate Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of New Jersey Form A-5052-TC

We have a total of thirteen past-year versions of Form A-5052-TC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form A-5052-TC

New Jersey Estimated Summary Tax Return, Form A-5052

2022 Form A-5052-TC

New Jersey Estimated Summary Tax Return, Form A-5052


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